The Declaration of Brazilian Capitals Abroad (CBE), must be submitted by individuals and legal entities resident in the country who have assets abroad. The periodicity of delivery may be quarterly or annual, depending on the value of assets outside the country.
In view of the difficulties imposed by the coronavirus pandemic, both modalities had an extension of the submission deadline, as shown below:
Individuals or legal entities residing, domiciled or headquartered in the country, who hold securities of any kind, assets in currency, assets and rights against non-residents, whose total values total an amount equal to or greater than:
a) US$ 100.000,00 (one hundred thousand dollars), on the base date of December 31 of each base year, must complete the Annual CBE declaration.
b) US$ 100.000.000,00 (one hundred million dollars), on the base dates of March 31, June 30 and September 30 of each base year, must complete the Quarterly CBE declaration.
Stay tuned so that the deadline is respected. Failure to meet such obligations may result in penalties by the Central Bank.
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